Local Authorities and Similar Bodies VAT

The Local Authorities and Similar Bodies VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on Section 33 bodies and brings together advice and guidance on those issues which provide special difficulty.

Terms of Use

Terms of Use

Introduction to VAT

Section 33 Bodies

Arrangements for Section 33 Bodies

Exemptions and De Minimis Calculations

Guidance

CIPFA VAT Committee Minutes

Minutes

Letters from HMRC

Letters from HMRC

Topical Briefings and Articles

HMRC VAT Liability Index

VAT Liability Index

Information Streams

Accountancy, Audit and Risk

Financial Management

Local Authority Funding

Local Authority Services

Other Sectors

Taxation

Section 33 VAT Network

Bulletins

Updated HMRC guidance on VAT on letting market stalls and pitches

Government announces changes to UK VAT law to introduce a temporary zero rate for the supply of PPE

Temporary COVID-19 changes to rules on notification of an option to tax land and buildings

more